Tax Amnesty And The Research Of The Reformation Of The Chinese Personal Income Tax System

Analysing and appraising amnesty system, tax amnesty system ,and the legislation and management of personal income tax, this text demonstrates that China should restore amnesty judiciary in China for openning the gate of forgiveness renewedly, bring a tax amnesty into effect when reforming the personal income tax system.Then the author bring forwards his suggestion of the lawmaking of tax amnesty.